30% rule in case of dismissal

Wat gebeurt er met de 30%-regeling bij ontslag?

De 30%-regeling bij ontslag kan flink schelen in je netto-inkomen. Hieronder lees je welke gevolgen een beeindiging heeft en hoe je dit meeneemt in je vaststellingsovereenkomst.

settlement agreement

We regularly receive questions about the 30% ruling and what one should pay attention to when dismissing or changing employers. In this article, we explain what the possible consequences may be when you are faced with dismissal and how this affects the 30% ruling. 

30% rule applicable to severance pay?

No. By law, a severance payment belongs to 'wages from previous employment' and you cannot therefore apply the 30% rule to this payment. The 30% ruling may only be applied to 'wages from current employment'. According to established case law, reimbursements that are not directly related to work qualify as wages from previous employment. As the severance payment is not matched by any directly identifiable employment of the (former) employee, the 30% ruling may not be applied.

30% rule apply to holiday pay, vacation days and bonuses?

Yes, as long as the allowances relate to past employment, such as holiday pay, vacation days and accrued bonuses, the 30% rule may be applied to them. It is therefore important to split these allowances so that it is clear which payment refers to wages from past employment (the severance payment) and to wages from present employment.

Application of 30% rule in case of work exemption

Often, a dismissal is arranged with a settlement agreement. Employees covered by a 30% scheme must therefore be aware of any exemption period. The 30% scheme ends on the last day of the pay period following the period in which the last working day falls. For example, if the last working day is 15 February, the employer may, in the case of a one-month pay period, apply the 30% scheme up to and including 31 March. The same applies to suspension from work.

Application deadline for 30% rule with new employer

The 30% scheme is set out in the Wage Tax Act 1964 and the Implementing Decree based on it. Under Article 10ed of the 1965 Wage Tax Implementation Decree, you have three months (not calendar months) to activate the 30% scheme with a new employer. On 29 January 2016, the Supreme Court ruled that the three-month period is a strict and non-extendable deadline. Suppose you stop working on 15 May; in that case, the three-month period begins on 16 May.

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We are happy to think along with you. For advice tailored to your situation, we would be glad to talk. No rights can be derived from the content of this page and it may contain inaccuracies.